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| GEST3013-1 | Analytical accounting and management control
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| Duration : | 40h Th, 15h Pr |
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| Number of credits : |
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| Lecturer : | Anne Chanteux |
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Language(s) of instruction :
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| French language |
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Course contents :
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| PART 1 : COST ACCOUNTING
CHAPTER 1: ENTERPRISE AND ENVIRONMENT
CHAPTER 2: COMPARISON FINANCIAL ACCOUNTING - COST ACCOUNTING
CHAPTER 3: ACTIVITY CENTERS AND COSTS
CHAPTER 4: IMPACT OF SUPPLY AND DEMAND ON FIXED AND VARIABLE COSTS (including break-even point)
CHAPTER 5: ELEMENTS OF DIRECT COSTS
CHAPTER 6 : COST CALCULATION BASED ON THE " COEFFICIENTS METHOD"
CHAPTER 7: COST CALCULATION BASED ON THE "HOMOGENEOUS SECTIONS" METHOD
CHAPTER 8: COST CALCULATION BASED ON THE "ABC" METHOD (ACTIVITY BASED COSTING)
PART 2 : MANAGEMENT CONTROL
CHAPTER 9 : FROM STRATEGY TO ACTION
CHAPTER 10 : BUDGETING PROCESS
CHAPTER 11 : STANDARDS SETTING AND BUDGETARY CONTROL
CHAPTER 12 : TRADITIONAL SCORECARDS
CHAPTER 13 : BALANCED SCORECARD |
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Learning outcomes of the course :
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| PART 1 : COST ACCOUNTING
At the end of this course, students should be able to :
explain aims of cost accounting;
work out the costs of activity centers;
work out the types of costs (production cost, trade cost, global cost), in part or in full; cost the stock items;
calculate break-even point;
show the results for each profit center;
work out the economic profitability of a given company and compare the different methods to allocate indirect costs;
analyse costs and margins and make decisions on that basis.
PART 2 : MANAGEMENT CONTROL
At the end of the course, students should be able to :
- explain the elaboration & role of standards & budgets
- elaborate & analyze a management account with variance
- define management charts, performance index
-replace management ctrl in the global content of the company with a link to strategy & operational activities |
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Prerequisites and co-requisites/ Recommended optional programme components :
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| Accounting & Finance |
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Mode of delivery (face-to-face ; distance-learning) :
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| Theoretical concepts, tools and methods are illustrated by exercises based on actual cases.
+ Cas study to solve with a convenient software (Hannah) |
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Recommended or required readings :
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| Course book :
CHANTEUX Anne et NIESSEN Wilfried, les tableaux de bord et business plan, Editions des Chambres de Commerce et d'Industrie de Wallonie, 2005, 367 pages
--> available at the "centrale des cours"
Slides PPT & exercises :
--> available at the "centrale des cours" and on the virtual campus
Additional bibliography (--> library Louvrex street) :
- BESCOS P.-L. et MENDOZA C., "Le management de la performance, le premier bilan des applications en France des méhodes ABC et target costing", 1997, Ed. Molesherbes, Paris, 288 pages.
- BOUQUIN Henri, "Comptabilité de gestion", 1997, Ed. Sirey, Paris.
- DEHERRIPON Philippe, "Gestion par activités", 1999, Ed. d'Organisation, Paris, 168 pages.
- GOUJET C. et RAULET C., "Comptabilité analytique et Contrôle de gestion", (tome 1 + corrigés), 4e édition, Dunod, 2001, 344 pages.
- GUINAMARD R., "La comptabilité analytique et le contrôle de gestion", A. Collin, 1988.
- HORNGREN C. et FOSTER G., "Cost Accounting - A Managerial emphasis", Prentice Hall International, New Jersey, 1997, 9th edition.
- KAPLAN R. et ATKINSON A., "Advanced management accounting", 1998, Prentice-Hall International, New Jersey, 817 pages.
- LORINO P., "Le contrôle de gestion stratégique, la gestion par les activités", 1991, Paris, 213 pages.
- Revues : Harvard Business Review, Revue Française de Comptabilité, Revue Française de Gestion. |
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Assessment methods and criteria :
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| 1st session : Individual written exam (in January) + case study in groups ; oral exam (if no exempted) (in May or June)
2nd session : Individual written exam ; oral exam (if no exempted)
For further information see document "composition de la note finale" on Lola campus : http://lola.hec.ulg.ac.be/claroline/course/index.php?cid=GEST3013_1 |
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Contacts :
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| CHANTEUX Anne
Lecturer
UER Finance, Comptabilité et Droit
HEC-Ecole de gestion de l'ULg
Rue Louvrex, 14
4000 Liège Bât. N1
Tél: +32 4 2327261
Email: Anne.Chanteux@ulg.ac.be
CAPODICI Joséphine
Assistant lecturer (cost accounting)
UER Finance, Comptabilité et Droit
HEC-Ecole de gestion de l'ULg
Rue Louvrex, 14 (room 302)
4000 Liège Bât. N1
Tél: +32 4 2327263
Email: giuseppina.capodici@ulg.ac.be
RIFFON Véronique
Assistant lecturer (management control)
UER Finance, Comptabilité et Droit
HEC-Ecole de gestion de l'ULg
Rue Louvrex, 14 (room 304)
4000 Liège Bât. N1
Tél: +32 4 2327340
Email: veronique.riffon@ulg.ac.be |
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